Entry into Force

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..... diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Agreement. 2. This Agreement shall enter into force on the date of the later .....

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..... (b) In Colombia, (i) in respect of taxes on income that is obtained and amounts paid, deposited, or accounted for as expenses, as of the first day of January of the calendar year immediately followin .....

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